About Form 1120-REIT, U.S. Income Tax Return for Real Estate Investment Trusts

 

Corporation, trusts, and associations electing to be treated as Real Estate Investment Trusts file this form to report their

  • income,
  • gains, losses, deductions, credits, certain penalties and
  • income tax liability.

Current revision

Recent developments

Other items you may find useful

Related items

About Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation
About Form 966, Corporate Dissolution or Liquidation
About Form 976, Claim for Deficiency Dividends Deductions by a Personal Holding Company, Regulated Investment Company, or Real Estate Investment Trust
About Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons
About Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding
About Form 1042-T, Annual Summary and Transmittal of Forms 1042-S
About Form 1099-DIV, Dividends and Distributions
Page Last Reviewed or Updated: 20-Feb-2026